133 P. 772 | Or. | 1913
delivered the opinion of the court.
1. The act of 1913 (Laws 1913, p. 382) amends Sections 6170, 6186, 6190, 6191, 6192, 6202. and 6212 of said Chapter 7, and repeals sections that are rendered unnecessary or inoperative by the amendment. The amendment of Section 6170 only abolishes or eliminates the two offices of assessor and collector, whose duty it is to assess and collect, respectively, the tax for payment of the obligations of the defendant company. The amendment of Section 6186 imposes upon the board of directors the duty before devolving upon the assessor, namely, the duty of preparing a budget of the financial needs of the defendant company for the following year, which shall constitute an assessment upon all land in the district, and requires it to apportion the assessment to the land in proportion to the number of acres of irrigable land in the district. It
2. And as all amendments affected by the act were made with 'the intention of changing the method of the assessment and collection of the tax, and the efficacy of each section is more or less dependent upon the others, we find that no part of the act of 1913 can be given effect without the whole. The amendment cannot apply to obligations of irrigation districts, organized and bonded under the act of 1895, prior to said amendment, if such obligations would be affected thereby. As all of such bonds are required by Section 6182 to be dated January 1st or July 1st, and the interest coupons are. due and payable on those dates, respectively, the bondholders are entitled to have these terms of the bonds observed. Therefore the act of 1913 under consideration can have no application to the defendant the Hood Eiver Irrigation District, nor to its method of assessing and collecting its taxes, and plaintiff is entitled to the peremptory writ of mandamus as prayed. It is so ordered.
Peremptory Writ Allowed.